Paying Tax to be Included in Fundamental Duties

The Finance Ministry proposes that paying tax should be made a Fundamental Duty. There are only 33.73 million tax payers in India, which means less than 3% of the total population pays taxes. There are 11 Fundamental Duties enumerated for citizens in the Indian constitution. Paying taxes is also to come to the list.

India’s tax-to-GDP fell to 10% in 2011-12 from 11.9% of 2007-08. This is one of the lowest in the world. Tax experts say, if paying tax as a fundamental duty, improves enforcement, it is a worthwhile exercise.

Fundamental Duties will help promote the spirit of patriotism among citizens. Article 51A of the Indian constitution furnishes the Fundamental Duties. These cannot be enforced legally. These can be in the nature of obligation, but there is a social responsibility with them.

The Finance Ministry is proposing an amendment to make paying taxes for nation building and hopes to increase awareness about taxes by including a relevant chapter in school curriculum. Children in 10-18 years age group will be taught a wide variety of topics such as history of taxation, rationale for taxes and how government raises and spends revenues.